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Citations
... Studies on organizational justice illustrate how perceived behavioral control shapes whistleblowing intention. Employees are more likely to blow the whistle when their organizations maintain high levels of procedural, distributive, and informational justice in the workplace (Seifert, 2008;Seifert et al., 2014). In addition, support from supervisors and coworkers can enhance the focal individual's perceived behavioral control by mitigating psychological barriers to blow the whistle (Caillier, 2012;Cho & Song, 2015). ...
Whistleblowing is a psychological process that involves the calculation of risks and benefits. While there exists a broad range of research on whistleblowing in the public sector, previous studies have not examined its entire process due to the limited focus on either whistleblowing intention or whistleblowing behavior. This study aims to fill this gap by applying the theory of planned behavior (TPB) to the whistleblowing context. Specifically, we examine how individual beliefs about the likely consequences of whistleblowing (attitude toward whistleblowing), others’ expectations about whistleblowing (subjective norm), and the capability of blowing the whistle (perceived behavioral control) influence public employees’ actual whistleblowing by way of their intention to report wrongdoings. A series of structural equation models are tested
using data from the 2010 Merit Principles Survey. The findings show that the more the employees perceive that the consequences of whistleblowing are important, the more the key referents support whistleblowing, and the more the protections for whistleblowers are available, the more likely are their intentions to disclose wrongdoings and then actually engage in whistleblowing behavior. We conduct additional analyses for internal and external whistleblowers separately and find that there are both meaningful similarities and differences between the two groups. This study provides support for the validity of TPB as a theoretical framework for better understanding and explicating the psychological process of bureaucratic whistleblowing.
... Studies on organizational justice illustrate how perceived behavioral control shapes whistleblowing intention. Employees are more likely to blow the whistle when their organizations maintain high levels of procedural, distributive, and informational justice in the workplace (Seifert, 2008;Seifert et al., 2014). In addition, support from supervisors and coworkers can enhance the focal individual's perceived behavioral control by mitigating psychological barriers to blow the whistle (Caillier, 2012;Cho & Song, 2015). ...
Whistleblowing is a psychological process that involves the calculation of risks and benefits. While there exists a broad range of research on whistleblowing in the public sector, previous studies have not examined its entire process due to the limited focus on either whistleblowing intention or whistleblowing behavior. This study aims to fill this gap by applying the theory of planned behavior (TPB) to the whistleblowing context. Specifically, we examine how individual beliefs about the likely consequences of whistleblowing (attitude toward whistleblowing), others’ expectations about whistleblowing (subjective norm), and the capability of blowing the whistle (perceived behavioral control) influence public employees’ actual whistleblowing by way of their intention to report wrongdoings. A series of structural equation models are tested using data from the 2010 Merit Principles Survey. The findings show that the more the employees perceive that the consequences of whistleblowing are important, the more the key referents support whistleblowing, and the more the protections for whistleblowers are available, the more likely are their intentions to disclose wrongdoings and then actually engage in whistleblowing behavior. We conduct additional analyses for internal and external whistleblowers separately and find that there are both meaningful similarities and differences between the two groups. This study provides support for the validity of TPB as a theoretical framework for better understanding and explicating the psychological process of bureaucratic whistleblowing.
... Then, they carry out social interactions which sometimes it can affect whistleblowing. Understanding the social exchange theory, the employees will feel fair behavior and trust in managers, beyond the requirements of official jobs which have a purpose in giving benefits to the organization (Seifert, 2006;Whiteside & Barclay, 2013). ...
Our study analyzes several factors which can potentially conduct the reporting of fraud (whistleblowing) inside of the organization toward responsible parties to look at the tendency of reporting channels, whether internal channels or external channels. The purpose of this study is to reveal fraud in the context of Indonesian Culture and develop hypotheses based on the literature on predictors of intention in terms of whistleblowing. We use survey letters and direct messages (DM) through public media related to social media to collect data and collect hypotheses that have been prepared through a logistic regression model. Through a survey conducted on 2,214 civil servants in the Regency, City and Province Governments in Indonesia. The findings reveal the relation of whistleblowing, individual and situational factors are significant predictors of the selection of reporting channels by civil servants in Indonesia. We found that fear of retaliation tended to be more dominant (higher), compared to public service motivation, which resulted in negative and insignificant opportunities for whistleblowing reporting channel alternatives. This research provides a valuable lesson for organizations to promote internal complaints because the internal complaint provides many positive implications for the improvement of government organizations in Indonesia.
... Hem ulusal hem de uluslararası literatürde örgütsel adalet algısının genel olarak örgütsel ifşa ile ilişkili olduğu ve içsel ifşa davranışını doğrudan etkilediği vurgulanmaktadır (Seifert D. L., 2006;Yürür ve Nart, 2016) ancak, bu süreçte örgütsel stresin rolü üzerine yapılan herhangi bir çalışmaya rastlanmamıştır. Bu bağlamda bu çalışmanın literatüre bu anlamda katkı sağlayacağı düşünülmektedir. ...
Businesses are not just a set of policies or procedures or else parts of a plant or machine, but also individuals and their relationships. From this perspective, businesses, which are important social systems , have to take into account the perceptions of their employees' justice and the positive or negative behavioral situations that may arise as a result of these perceptions in order to manage these relations effectively. In this context, the main purpose of the study is to examine the relationship between organizational justice, organizational stress and whistleblowing theoretically, to examine the relationship between health workers' perception of justice in business life and their perspectives on whistleblowing behavior and to find out how job stress plays a role in this relationship. In order to achieve this goal, surveys were conducted for individuals working in private and public hospitals. With the researches, data on employees' perceptions of organizational justice, whistleblowing intentions and stress levels were collected. It has been found that job stress has a partial mediating effect on the relationship between organizational justice perception and intention of whistleblowing.
... Other than that, the Whistleblower Protection Act 2010 offers confidentiality, protection and immunity from civil and criminal liability to whistleblowers who report wrongdoing to external authority only (CPA, 2011). According to Seifert (2006), to ensure the most effective whistleblowing mechanisms, external auditors play an important role in verifying the whistleblowing mechanisms since it is usually utilized by other employees such as management accountants and being monitored by internal auditors. ...
... In addition, auditors have higher likelihood of reporting as compared to management accountant which is only reporting in one circumstance that is known as interactional fair whistleblowing. This is because; management accountants are influenced by the fear of retribution as compared to auditors are more protected by their jobs (Seifert, 2006). ...
... Organization has to respond and take an action quickly to stop wrongdoing when it is reported. Furthermore, organizations should provide support to establish unbiased whistleblowing procedure and also to treat whistle-blowers with respect (Seifert, 2006). Kaplan and Whitecotton (2001), also argued that the level of organizational support has positive relationship towards acceptability of whistleblowing among auditors. ...
Whistleblowing is a report on any corporate wrongdoing that occurs in organisations. There are many companies that bankrupt or suffer loss due to unethical behaviour such as mismanagement, misuse of company funds, money laundering, and manipulation of income statement for private advantage without considering the employees’ or shareholders interest. This study is conducted to examine the factors that could motivate whistleblowing practices by external auditors of Government Linked Company (GLCs).
Several predictive variables have been considered, such as individual and organizational factors. However, the findings are still considered as inclusive, especially in Malaysia. 184 respondents from top three audit firms had completed the given questionnaire that was used for the analysis. This study showed that the sample auditors for this study were highly likely to become whistleblowers and individual moral reasoning and audit firms
organizational structure have a significant relationship towards external auditor whistleblowing practices. Meanwhile, job satisfaction does not have significant relationship toward external auditor whistleblowing practice. The result of this study will be helpful to the GLCs and audit firms to increase their ethical awareness and at the same time, improve the confidence level of the stakeholders and public at large towards their company.
... Whistleblowing uygulamasını anlamak durumsal ve çevresel faktörlerin değerlendirilmesini gündeme getirmektedir. Söz konusu faktörler aşağıda açıklanmıştır (Seifert, 2006, 7, Mercan vd., 2012, 172, Uyar ve Yelgen, 2015, 93, Kurnaz vd., 2018: ...
... Additionally, no previous study has examined the influence of food safety training on FSWB, even though both of two constructs have been considered as major components of food safety culture (Griffith et al., 2010;Yu et al., 2017). The previous literature on whistleblowing focuses on the impacts of employees' personality traits (Ilies et al., 2009), or organizational factors such as leader-member exchange, (Liu et al., 2015), organizational support (Seifert, 2006) and organizational power (Miceli and Near, 2005). By integrating the theories from general training with the OCB literature, the current study connects food safety training to FSWB and explains the psychological mechanism underlying this connection by testing the mediator roles of FSSE and job satisfaction. ...
Purpose
The purpose of this paper is to develop a validated food safety whistle-blowing scale and examine how training influences food handlers’ whistle-blowing, the mediating roles of job satisfaction and food safety self-efficacy and the moderating roles of organization type and gender.
Design/methodology/approach
A sample of 734 food handlers from the food service industry and 306 food handlers from the food processing industry were recruited. A two-step psychometric process was conducted to validate the scale, and a moderated mediation model was used to examine the mechanisms through which food safety training influences whistle-blowing.
Findings
The results showed that job satisfaction and self-efficacy fully mediated the relationship between training and whistle-blowing. Organization type moderated the first step of the two indirect paths and gender moderated the second step, thereby supporting the mediated-moderated model.
Practical implications
The results indicate the influence of food safety training programs on whistle-blowing behaviors and suggest other methods of enhancing employee whistle-blowing through human resource management.
Originality/value
A validated scale is lacking to measure whistle-blowing in the food safety context, and little research has examined the influence of human resource practices on whistle-blowing. This study provides meaningful insights for researchers by developing and validating food safety the whistle-blowing scale, connecting training with whistle-blowing, and provides useful information for practitioners by offering the methods of enhancing whistleblowing in both the food processing and food service industry.
... Hem ulusal hem de uluslararası literatürde örgütsel adalet algısının genel olarak örgütsel ifşa ile ilişkili olduğu ve içsel ifşa davranışını doğrudan etkilediği vurgulanmaktadır (Seifert D. L., 2006;Yürür ve Nart, 2016) ancak, bu süreçte örgütsel stresin rolü üzerine yapılan herhangi bir çalışmaya rastlanmamıştır. Bu bağlamda bu çalışmanın literatüre bu anlamda katkı sağlayacağı düşünülmektedir. ...
... Whistleblowing dapat dijadikan sebagai fenomena yang kompleks. Hasil penelitian atas retaliation (pembalasan dendam), usia dan gender (Liyanarachchi, 2011), niat whistleblowing, aksi dan retaliation (Magnus, et al. 2005), persepsi organisasi (Parmerlee, et al. 1982), locus of control dan ethical judgement (Chiu, 2003), keadilan organisasi (Seifert, 2006), komitmen organisasi (Wijaya, 2016), sifat Machiavellian, komitmen profesional, lingkungan etika (Nugraha, 2017), jalur pelaporan anonim dan kualitas audit internal (Kaplan dan Schultz, 2007) profesionalisme auditor, orientasi etika idealisme dan relativisme (Riska, 2017) memberikan implikasi adanya berbagai fenomena kompleks yang menjadikan faktor individu lingkungan internal dan eksternal baik sektor privat maupun pemerintahan dalam niat untuk melakukan whistleblowing dan memberanikan dirinya menjadi whistleblower. Penelitian whistleblowing telah menguji faktor hukum (Yeoh, 2014;Miceli et a,. ...
This study aims to empirically examines the influence of retaliation on whistleblowing intentions, the influence of gender on whistleblowing intention, and the influence of retaliation and gender interaction on whistleblowing intention. This study used a quasi-experimentation design. The data of this study were collected by a survey questionnaires administered on 122 accounting students from a university in Padang, the capital of West Sumatra. The data were analyzed using ANOVA. The results of this study show that retaliation, and gender as well as the interaction of retaliation and gender influences individual’s whistle-blowing intention. The results have implications on the emphasis of promoting whistle-blowing among employees in public sector organizations. Keywords: retaliation, gender, and whistleblowing
... İç denetçiler ve finans yöneticileri karşılaştırıldığında ise, rapor etme algısında önemli farklar bulunmamıştır. Finans yöneticileri etkileşimsel adalet ile daha fazla ilgilenirken, iç denetçiler etkileşimsel adaletin yanında adaletin sonucu ile de ilgilenmektedir (Seifert, 2006). Diğer yandan Brennan ve Kelly'nin (2007) stajyer denetçiler üzerinden bilgi uçurma davranışını araştırdıkları çalışmalarında, stajyerlerin firmalarda yanlış yapılan uygulamaları daha fazla rapor ettiği görülmüştür. ...
... da (2010) kadınların, yanlış yapılan davranışları erkeklerden daha fazla ihbar etmeye meyilli olduklarını ortaya koymuştur. Seifert (2006) ise, kadın katılımcıların algılanan bilginin uçurulması konusunda daha olumlu bir görüşe sahip olduğunu ortaya koymuştur. Seifert'in araştırmasına göre kadın iç denetçilerin % 53'ü, kadın hesap uzmanlarının % 48'i bilgi uçurmaya daha olumlu yaklaşmaktadır. ...
Whistleblowing is the act of telling the authorities or the public that the organization you are working for is doing something immoral or illegal. There are two main points in whistleblowing behaviour. One of them is the report of abuse or corruption within the institution to the required persons or institutions. The other one is the perception of this notification by the person or an organization. The purpose of this study is to examine the relationship between whistleblowing behaviour and variables of gender, age, level of education, marital status and term of office. The sample of the study is 316 public employees working in various institutions and collected data was analysed. Findings of the study reveal that different demographic characteristics have an influence on whistleblowing behaviour.
